Friday, December 27, 2019

Report on Financial Statement Fraud Scheme Case Study the...

Report on Financial Statement Fraud Scheme Case Study: The Importance of Timing ACC/556 Professor University of Phoenix December 19, 2011 Memo To: The Management From: Forensic Auditor Date: 12/19/2011 Subject: Case Study on the Importance of Timing and Financial Statement Fraud Scheme As our company is in process of conducting investigation to detect any financial statement fraud or abuse, I have come across the case where expenses were recorded in the financial statement under the period it was disbursed to vendor and actual services occurred in next or other financial year period. It’s against the regulation of SEC and GAAP guidelines. In this particular case the repair were completed in current†¦show more content†¦The sampling tools and techniques used in this investigation consists systematic random selection of data from selected sources. The forensic accountant use computer forensics, data analytics and interviews to allow them to assemble much of the required evidence for an investigation. This abuse was detected when we see the invoice of heavy amount paid by end of the last year without any inspection report or repair completion document in file. The furt her investigation showed it was done later this year. No employee took any funds to commit financial fraud or larceny but the financial statement were misleading to the users of those statements. A company may experience such type of abuse or corruption schemes developed at any given time, more than one area or all over the company. Corruption can be performed by fraudster employees who intentionally and wrongfully use their influence to gain personal financial gain from company business transaction. It can be limited to a particular department or it may exist in all structural levels. It is vital for a company to review financial status routinely to ensure proper accounting and reporting procedures are followed in entirety of company business transactions. It is extremely important to review before an end of year transactions with heavy amounts to ensure validity of amount and services occurred in that financial year.Show MoreRelatedAcc 5561986 Words   |  8 PagesCourse Descrip tion In this course, students are introduced to the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind these procedures. Topics include an overview of fraud and abuse, forensic evidence, substantive procedures for cash outflow irregularities, substantive procedures for asset irregularities, financial statement fraud, and examination reporting. Policies Faculty and students/learners willRead MoreFinancial Statement Frauds29904 Words   |  120 Pages2002:53 Financial Statement Fraud - Recognition of Revenue and the Auditor’s Responsibility for Detecting Financial Statement Fraud - Tiina Intal and Linh Thuy Do Graduate Business School School of Economics and Commercial Law Gà ¶teborg University ISSN 1403-851X Printed by Elanders Novum Abstract Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraudRead MoreCauses of Bank Failure6382 Words   |  26 PagesIf your money is FDIC insured, you probably don’t need to panic. Bank Officers’ Fraud Let us have an example from USA Former TBW CEO Pleads Guilty in $1.5 Billion Bank Fraud Scheme WASHINGTON—Paul Allen, the former chief executive officer (CEO) at Taylor, Bean Whitaker (TBW), pleaded guilty today to making false statements and conspiring to commit bank and wire fraud for his role in a $1.5 billion fraud scheme that contributed to the failure of TBW. The guilty plea was announced today by AssistantRead MoreAcca P7 Notes24991 Words   |  100 PagesINTRODUCTION TO THE PAPER 2 CHAPTER 1 – REGULATORY ENVIRONMENT 3 CHAPTER 2 – PROFESSIONAL AND ETHICAL CONSIDERATIONS 8 CHAPTER 3 – PRACTICE MANAGEMENT 13 CHAPTER 4 – ASSIGNMENTS I: THE AUDIT OF FINANCIAL STATEMENTS 16 CHAPTER 5 – ASSIGNMENTS II: GROUP AUDITS 42 CHAPTER 6 – AUDIT REPORTS AND OTHER REPORTS 45 CHAPTER 7 – ASSIGNMENTS III: OTHER ASSIGNMENTS 57 CHAPTER 8 – CURRENT ISSUES AND DEVELOPMENTS 63 INTRODUCTION TO THE PAPER AIM OF THE PAPER The aim of the paper is to apply relevantRead MoreIca Gh Syslabus26672 Words   |  107 Pagesthe New Scheme Objectives and Expected Performance Outcomes of Each Part PART 1 1.1 1.2 1.3 1.4 Financial Accounting Fundermentals Business Management Economics Management Information Systems PART 2 2.1 2.2 2.3 2.4 Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation PART 3 3.1 3.2 3.3 3.4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Management PART 4 4.1 4.2 4.3 4.4 Advanced Financial ReportingRead MoreSolution to Auditing and Assurance Service: 1,12,B, 329605 Words   |  119 PagesThey cannot produce the information for themselves because of these conditions. Company managers and accountants produce the information. 1.3 Information risk, in contrast to business risk, is the risk (probability) that the information (mainly financial) disseminated by a company will be materially false or misleading. This risk creates the demand for objective outsiders to provide assurance to decision makers. 1.4 Students can refer to the AAA and AICPA definitions in Chapter 1. Some instructorsRead MoreProfessional Misconduct58343 Words   |  234 PagesComplaint Council Disciplinary Committee Council High Court (if need arises) Complaint Council whether it is fit D.C. (Ist Schedule) fit for case or not (Having evidences explanation unfit than recommended report (Prima facie opinion reject supply to council Whether complaint is fit. It is not deciding) Council Pass the decision Refer to H.C (If in Ist ScheduleRead MoreChapter 1 Accounting Information Systems and the Accountant14769 Words   |  60 PagesSystems—A Deï ¬ nition Accounting Information Systems and Their Role in Organizations CASE ANALYSES The Annual Report Universal Concrete Products Ross, Sells, and Young, LLP REFERENCES AND RECOMMENDED READINGS ANSWERS TO TEST YOURSELF WHAT’S NEW IN ACCOUNTING INFORMATION SYSTEMS? Suspicious Activity Reporting Countering Terrorism Corporate Scandals and Accounting The Sarbanes-Oxley and Patriot Acts ACCOUNTING AND IT Financial Accounting Managerial Accounting Auditing Taxation CAREERS IN ACCOUNTING INFORMATIONRead MoreOrganizational Fraud9733 Words   |  39 PagesORGANIZATIONAL FRAUD [pic] Submitted by: Amit Goel(amigoel@gmail.com) Mohit Goel Executive Summary For many organizations, â€Å"getting it right† or â€Å"getting it wrong† is a matter of survival. This study talks about the issues like, ‘organisational fraud’, ‘ethics’ ‘empowerment’ in an organisation and their relation to standards of good behaviour in order to explore various ways in which occurrences of ever increasing frauds can be checked. Organisational Fraud can be perpetrated by thoseRead MoreWaste Management33554 Words   |  135 Pagesaccounting fraud and auditor legal liability c a S eS inc lu de d in t hiS Se ction 4 89 99 4.1 Enron Corporation and Andersen, LLP Analyzing the Fall of Two Giants . . . . . . . . . . . 4.2 Comptronix Corporation 4.3 Cendant Corporation . . . . . . . . . . . . . . . . . . . . . . Identifying Inherent Risk and Control Risk Factors . . . . . . . . . . . . . . . . . . . . . . . . 111 119 127 137 Assessing the Control Environment and Evaluating Risk of Financial Statement Fraud

Thursday, December 19, 2019

Analysis Of The Poem George Washington Crossing The...

On a stormy December night in 1776 general George Washington and his men braved the cold and crossed the Delaware River to attack unsuspecting British soldiers. This bold move helped to turn the tides of the American Revolution and proved to be one of the most important American victories of the war. This historical battle was commemorated through a painting by German artist, Emmanuel Leutze. The painting of George Washington crossing the Delaware River properly represents the fighting spirit and resiliency of the colonial forces during the American Revolution. The painting depicts one of the most decisive victories of the American Revolution. Prior to the battle American morale was very low, even Washington was becoming doubtful. The continental army was forced out of New York and pushed across most of New Jersey on a desperate retreat induced by many British victories. The British troops that occupied the small town of Trenton were convinced that American morale was much too broken for any sort of attack†¦ Washington had other plans. (Encyclopedia Brittanica) Washington and 2,400 of his men crossed the Delaware River on Christmas Eve under the cover of a storm. They were totally undetected. This bold move was completely unexpected and carried out mostly out of pure determination. At the time of the crossing the continental army was severely undersupplied. The only two American casualties were a result of frostbite. They were not properly prepared for the cold northeasternShow MoreRelatedAnalysis Of The Poem George Washington Crossing The Delaware River 867 Words   |  4 PagesOn a stormy December night in 1776 General George Washington and his men braved the cold and crossed the Delaware River to attack unsuspecting British soldiers. This bold move helped to turn the tides of the American Revolution and proved to be one of the most important American victories of the war. This historical battle was commemorated through a painting by German artist, Emm anuel Leutze. The painting of George Washington crossing the Delaware River properly represents the fighting spirit andRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagespage intentionally left blank Organizational Behavior EDITION 15 Stephen P. Robbins —San Diego State University Timothy A. Judge —University of Notre Dame i3iEi35Bj! Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Director of Editorial Services: Ashley Santora Acquisitions Editor:

Wednesday, December 11, 2019

Contributing Factors in Construction Accidents

Question: Discuss about the Contributing Factors in Construction Accidents. Answer: Introduction: The focus of discussion in the current research is to identify the relation between the project safety and the number of non-conformances and/or the volume of the rework in the construction sites. The research in the evidence based literature review indicates that there is positive relation between these two aspects, there is positive relation between the project safety as well as the non-conformances at the construction site reworks. The current report is a focus on this exhaustive relation and the study is performing to relate these two different aspects. Also recommendations based discussion is provided with proposals to reduce the safety incidents as well as to reduce the amount of rework on construction sites. The relationship between the safety and quality outcomes do have very limited attention in the construction and the engineering management domain. One of the main factor responsible for the development of such scenario is the fact that the contractors and the builders are not interested to reveal the sensitive information related to the reworks and the associated factors that are relating these incidents with the accidents in general. In accordance with the report presented by Love(2015), there is an extensive 31 months analysis of the relation between the incidents and rework and based on the observations it is indicated that the risk profiles for incidents and the NCRs are established with the mathematical analysis. The data indicated as high as mean ratio of incidents to rework NCRS to be 1:7. Also it is indicated that the relation between incidents and the rework NCRS (p0.05). Similar indications are reported in other recent empirical evidence based reports; It is found that ther e two statistically significant relationships; the OSHA recordable rate is positively correlated to rework (r2 =0.968, p-value =0.032); Also the first aid rate is positively correlated to the number of defects (r2 = 0.548, p-value=0.009) (Wanberg, 2013). There is indication that the most compelling reason for the strong positive correlation between rework and injuries is the fact that rework involves demolition, schedule pressure as well as unstable work processes. Mortenson construction works have used computer automated, virtual environment technology at the Peguala Ice Arena at Penn State and in the course of time they catched and fixed the problems early. Typical tools like virtual images of mechanical systems are employed to prevent the mistakes that involve the rework in general. Reworks are increasing the construction schedules and delaying the delivery, Further reworks are contributing to the worker injuries and billions of lost revenue (Moore). The problems of NCRS and reworks can be tackled with multiple dimensions. It is required that there should be sufficient care provided at the outset for the sake of exhaustive preplanning of the projects, Also there is need that there should be sufficient allocation of the resources available for completing the project, projects should be subjected to every measure that actually works on to complete the schedule in time. Also there should be strategic promotion of leadership at the work place as well workers should be encouraged to take pride in their work. Further there should be extensive considerations to be taken to encourage strategies for promoting the safety and quality. Also it is not impossible to totally avoid the scheduled delays. It is required that there should be exhaustive planning and effective contracting process to enhance the quality and safety in the work and thereby there should be means to avoid the delay in the works. There should be steep release of the funds in accordance with the project progression requirements and secondly there is need that there should be fines and penalties for the project delays and this inturn will effect the project progression and scheduling process. Construction business is quite fast and there is need for companies to catch these recent strategies to avert the delays and the progression methodologies to avoid the delays and to keep up the competitive edge in the market(Construction drive). Apart from these basic considerations there is need to enforce recommendation like those of ARCTM, where is there is specific reference made towards the workers training for the job which he is expected to make, enforcement of working conditions which are safe and accident free. Also there is considerable responsibility of the project manager there lies in enforcing better operational conditions in the work place. All of them should be followed with very detailed and specific enforcement at each and every stage of project progression (Abdelhamid,2000).It is also indicated that apart from the basic issues such as workers ignorance and contribution of the apathy of the management towards the workplace safety, there are also issues such as incompetent risk management at the work place as well as improper design of ergonomics at the construction site as well as issues such as deficiencies of the work place being employed in the workplace. All of them do have collective impact on the work place operational integrity and the operational performance (Haslam, 2005).Hwang(2014) indicated that there are several instances of reworks in the construction industry happening because of the lack of systematic planning to avert the same. Hence as per his proposal usage of knowledge based systems to record the ongoing technological progression of the construction works and approaches for elimination of the rework will provide opportunity to enhance the betterment of the organizational performance to avoid reworks in construction. Better design and KMS will contribute in this regard. A comprehensive project management involving design management, communication management, filed management, project scope management, project process management, active rework, project plan management, external environment management etc required for minimizing the project rework in the construction industry (Ye, 2014). Conclusion: The evidence based research findings in relation to the empirical relation between NCRS of reworks and the accident incidents at the site indicate that there is great need to avert the escalation of conditions to the extent of safety incidents as well there is need to avoid loss of revenues to the company in the form of delayed project deliveries as well as in the form of revenue loss due to accidents and related procedural problems and obligations. At the outset there is need to change the traditional construction process monitoring methodologies to more advanced and better technology enabled processes and procedures. Also as indicated in the previous discussion always the project control should be in the hands of able leadership and there should be systematic and strategic interventions from the beginning of the project to avoid delays and expectation mismatch requirements. Also while drafting the contractual obligations there should be sufficient insight and all the terms and the regulations of the project are required to be prepared in detail so that there will be quite a good control of the project progress while preventing the happening of the delays as well as the associated problems of revenue loss from the project. References: Anon., n.d. [Online] Available at: Moore P, Contractors confront the growing costs of rework, Engineering News record, 28/11/2012 Anon., n.d. [Online] Available at: Wanberg J et al, Relationship between Construction Safety and Quality Performance, Journal of Construction Engineering Management, Volume 139, Issue 10, October 2013 Anon., n.d. [Online] Available at: The Dotted Line: How to avoid schedule delays through careful planning, effective contracts, https://www.constructiondive.com/news/the-dotted-line-how-to-avoid-schedule-delays-through-careful-planning-eff/440167/ Abdelhamid, T.S. and Everett, J.G., 2000. Identifying root causes of construction accidents.Journal of construction engineering and management,126(1), pp.52-60. Hwang, B.G., Zhao, X. and Goh, K.J., 2014. Investigating the client-related rework in building projects: The case of Singapore.International Journal of Project Management,32(4), pp.698-708. Haslam, R.A., Hide, S.A., Gibb, A.G., Gyi, D.E., Pavitt, T., Atkinson, S. and Duff, A.R., 2005. Contributing factors in construction accidents.Applied ergonomics,36(4), pp.401-415. Ye, G., Jin, Z., Xia, B. and Skitmore, M., 2014. Analyzing causes for reworks in construction projects in China.Journal of Management in Engineering,31(6), p.04014097. Love, P.E., Teo, P., Carey, B., Sing, C.P. and Ackermann, F., 2015. The symbiotic nature of safety and quality in construction: Incidents and rework non-conformances.Safety science,79, pp.55-62.

Wednesday, December 4, 2019

Tannery Industries in the Hajaribagh Area and Its Impact on the Urban Form and Morphology Essay Example

Tannery Industries in the Hajaribagh Area and Its Impact on the Urban Form and Morphology Essay Hazaribagh is a densely populated unplanned area of Dhaka city where about 185 leather processing industries have been operating and discharging solid and liquid wastes directly to the low-lying areas, river and natural canals without proper treatment. For this unsympathetic development of the city urban living environment is deteriorating and becoming unlivable. Hazaribagh area is an unplanned area where leather processing industries have begun to develop from 1950s. Due to the rapid expansion of these industries since 1950s and their untreated toxic effluent discharge, it has a measurable impact on the living environment of this area. The regulatory measures are not that much practiced to restrict pollution. So the contamination level has reached to a level that the citizens are suffering from different pollution related problems. A detailed level policy frame work and planning implication is essential for the development of the area and for ensuring livable environment. To assess the environmental degradation of heavy metals of water samples, heavy metals and organic carbon content of sediment were analyzed by many project works and thesis. This study is based on secondary source materials and is focused on how these tannery industries evolved in this particular place? Why it has emerged so rapidly? And what impact it has been extending to the surrounding zones especially on the forms and morphology of the neighborhood. TABLE OF CONTENT 1. Introduction4 2. Objectives and scope of the Study5 . Methodology5 4. History of Tannery Industry in Bangladesh6 5. Hazaribagh Tannery in Dhaka City6 6. Hazaribagh Tannery: Impact on the form and morphology in Surrounding Environment 8 6. 1Houses and Residence of Hazaribagh Tannery9 6. 2Road Network and Drainage System of Hazaribagh Tannery10 6. 3Locations of Industries11 6. 4UNIDO environment Programme 12 7. Findings and Analysis12 7. 1 Socio economic condition of surrounding area13 7. 2 Physical condition of sur rounding areas14 7. 3 Biodiversity and Pollution14 8. We will write a custom essay sample on Tannery Industries in the Hajaribagh Area and Its Impact on the Urban Form and Morphology specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Tannery Industries in the Hajaribagh Area and Its Impact on the Urban Form and Morphology specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Tannery Industries in the Hajaribagh Area and Its Impact on the Urban Form and Morphology specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Tannery Relocation and Settlement of Hazaribagh Tannery and15 Redevelopment of Hazaribagh Tannery Area 9. Recommendation and Conclusion19-21 10. References 22 1. Introduction Tanneries are the oldest industries in Bangladesh of which 95 percent are concentrated mainly in Hazaribagh area of Dhaka city. It is also a potentially rich manufacturing sector in terms of both financial return and social benefits. Hazaribagh with an area of 3. 8 square kilometer is surrounded by Mohammadpur thana on the north, Kamrangirchar thana on the south, Dhanmondi and Lalbagh thanas on the east, Keraniganj upazila and Buriganga river on the west. It is situated on the south-west part of capital Dhaka. The first tannery industry in Dhaka was established hundred years ago. Later on for the higher profit, concentration of industries increased with in a short period of time. This uncontrolled expansion of industrial zone extended its pressure on physical condition of environment and transformed the area to a brown field. It is now very essential to redevelop the site in planned and controlled manner. Due to the rapid growth of populations demand of housing is also increased and urbanization extended to this peripheral zone. The Hazaribagh area has a great mix up of industrial and residential activities. This residential areas has a huge shortage of ancillary facilities. Further more toxic pollutant from the industries is a serious threat for them. The dumping of untreated wastes from tannery industries in Hazaribag, Dhaka is the major source of pollution of Buriganga. The chromium released from the Hazaribag tannery industries has been contaminating the water of the river Buriganga for the last forty-five years. This highly polluted water is spreading various diseases including cancer. A statistics available from the Department of Environment reveal that 95 per cent of the tannery industries have been built in unplanned way at the congested places of Hazaribag during the last fifty years. At present during the peak monsoon about 21 thousand and 600 cubic meters of liquid toxic wastes are dumped daily into the river Buriganga from the 185 tannery industries of Hazaribag. There is no alternative way to dump this liquid toxic waste at the time of continuous production of tannery industries. Unfortunately a recent observation of Hazaribagh clearly shows an active decay and destruction primarily attributed to unplanned growth and poor maintenance. This area now appears no more than an inner city unhygienic environment. Technical compatibility is necessary to improve the houses and the community with certain policies. An architect is one who has the socio cultural consciousness, technical assistance, historical knowledge and moreover intuition by which he can foresee the befitting three dimensional redevelopment of an area. As a student of architecture, the main concern of this study is to propose the Community a guideline for healthy living environmental keeping the unique fabric of the area with cultural and historical consciousness. 2. Objectives and scope of the study The study area has been selected here for investigation as an important and ensitive part of the Dhaka city which is associated with very hazardous environment. The major objectives of the study are: †¢ To improvement the accessibility these areas by providing a sustainable living environment. †¢ To revitalize their living standard and to improve social awareness. †¢ To identify of social infrastructure, and environmental condition of Hazaribagh tannery area to minimize those problems. In this study at first the pa per describes the history of the tannery industry in Bangladesh as well as the background on the Hazaribag Tannery. Based on that, this paper analyses some findings of Hazaribagh tanneries and its impact on the form and morphology. This paper than addresses some means and ways to overcome the problem for better living in that area. 3. Methodology The study is based on relevant literature review, their analysis and cross–checking of the situation with field level observation and discussions. 4. History of Tannery Industry in Bangladesh From 1800 to mid 1960 South Asian used the vegetable tanned crust, a non-polluting tanning process which worked well as an environmental friendly process. The process was introduced in Bangladesh in the late 1940s. At first tanneries emerged in the Hazaribagh of Dhaka and Chandgao of Chittagong. This business was dominated by the Indians. Soon Pakistani entrepreneur replaced the Indians. After independence of Bnagladesh in 1971 changes took place in every sector and the Leather industries were not beyond it. In 1972, Tanneries Corporation has launched by the Government to make this sector more profitable. Afterwards a powerful committee was formed by the EDB (Export Development Bureau) to earn more foreign exchanges. In 1977, the Government imposed an export duty on wet blue leather which forced the industry to covert crust and finished leather into value added leather products. Many joint ventures took advantage of the Promotion and Protection Act of 1980 which brought a large amount of foreign investment to Bangladesh and the leather industries in Bangladesh flourished. 5. Hazaribagh Tannery in Dhaka City Hazaribagh, Dhaka’s biggest leather processing industrial zone, is in the middle of one of the most densely populated residential districts. Its industries freely dump untreated toxic waste directly into the low-lying area, river and natural canals. According to the Department of Environment (DoE), nearly 22,000 cubic metres of untreated and highly toxic liquid waste is discharged by the tanneries every day into the water bodies including the River Buriganga, the lifeline of the capital. Aquatic life forms of the Buriganga are seriously threatened. Residents in Hazaribagh area have been complaining for a long time that the tanneries spread bad odor and pollute the air beyond tolerable limits. pic] Dhaka city map In the Hazaribagh area processing of animal hides is done by the deadly chemicals. This work involves soaking the skins in chemical-mixed water, liming and de-liming, scrapping off meat and fat and removing hair from rawhides, and finally tanning. And all this is done with bare hands. Every day workers are exposed to poisonous chemicals like chromium, sulphur, manganese, copper compound, lead and many more. Accord ing to experts, the dangerous mixture of chemicals, acids and dyes used in the tanneries are extremely hazardous to human body. Surrounded by high walls and with very little ventilation, the air inside the factories is suffocating with fumes, heat and odour of chemicals. While large factories have some facilities, the condition in smaller factories is deplorable. 6. Hazaribagh Tannery : Impact on the form and morphology in surrounding environment The leather industry sector, which is the fourth largest foreign exchange earner of the country contributing about six per cent of total export earnings, produces 150 metric tons of solid waste every day contaminating the environment and water of the metropolis. 9 per cent of the total wastage comes from processing of hides and skin, and accumulates in the swamp-sludge and the part of the solid waste is collected by the Dhaka City Corporation (DCC) and taken to landfill sites. A woman sits with her child on the threshold of her shack in a bamboo slum. Her home is built directly over a pool of chemical waste from a nearby tannery plant which processes animal hide to m ake leather. The only way she and her children can get out of their house is by wading through the toxic water Sewerage and garbage infrastructure is poorly developed in Dhaka and it is estimated that only 18% of domestic sewerage enters the sewerage systems. Al. Highly toxic water released from Hazaribagh Tanneries accumulating in the low-lying areas inside the city’s protected embankment has been diverted into the adjacent water-retention points in the Mahammadpur slum areas. During heavy rainfall or in flood, the toxic water enters into thousands of houses. The area has been used as a dumping place for tannery waste for many years. 6. Houses and Residence of Hazaribagh Tannery The residents of the citys western part continue to suffer from the adverse effects of pollution caused by some 200 tanneries in Hazaribagh and surrounding areas. The dreadful stink of the tannery district can be smelt from miles away the residential areas like Rayerbazar, Jhigatola and parts of Dhanmondi. Even the fumes emitted by tanneries often damage their gold and silver ornaments and affects home applia nces such as TV, fridge, computer and air conditioner systems. Foot path and the adjacent area of Hazaribagh Tannery The tanneries discharge the effluents and wastes into the river system causing a large area of acid sludge alongside the flood protection embankment and the liquid wastes are dumped in the river through a flood control regulator-cum-sluice gates. During monsoon months, the flood protection embankments protect Dhaka from heavy flooding while making it difficult to flush-out waste water, thereby creating environmental hazard. During the dry season the waste water is flushed out into the river causing pollution of the river water and affecting the aquatic flora and fauna. The dumping of the solid wastes is seriously affecting the soil and plants, besides vitiating the air, groundwater and human health etc. The water quality of the river Buriganga during wet season and dry season are heavily polluted so that dissolved oxygen in the river water is found to be nil during the dry season and no aquatic animals can live in this condition. Most of the waste effluents are subjected to natural decomposition in the environment, causing serious pollution problems affecting soil, water, air and human life. Stressing the need for treatment methods to combat pollution including segregation of processed waste water, sedimentation, neutralisation and biological treatment, about half the tanneries apply some kind of solid waste reuse, while 90 per cent of the finished trimming wastes are used by the local shoemakers in and around the Dhaka City. Chemical analysis suggests that tannery wastes are characterised by strong colour, high biochemical oxygen demand, high pH and high dissolved salts. Disposal of these wastes into water course or onto land, with or without prior sedimentation, creates a great problem in the environment in the vicinity. So, it has become essential to treat the waste to a certain degree prior to its disposal. 6. 2Road Network and Drainage System of Hazaribagh Tannery At present, the existing sewage outfalls, the sewage lift operations consisting of 16 pumps and local residential drains are not adequate to properly and efficiently remove all the waste products generated by the factories and population of the affected area. This is partly a maintenance problem but an nvironmental problem was created by the discharging of wastewater with excessively high solids content and a dangerous level of chromium among other heavy metals and toxic materials. The waste water is discharged into open drains and ultimately finds way onto land surface and into natural waters in the vicinity. The roads are more or less always covered with smoke and dusts. The smoke bas ically evolved from the burning materials of the tanneries and it creates serious havoc there Untreated effluents flow unabated through the drains at Hazaribagh tannery zone leaving the workers exposed to health hazards. The toxic elements also pollute the Buriganga River A clean technology can overcome environmental pollution caused by the tanneries. Physical, chemical and biological cleaning methods for waste water are used in this sector. Physical treatments include mainly screening and primary sedimentation, the only treatment which is provided in most of the tanneries in Bangladesh. Screens are required to remove flashing, hairs and other floating substances. A continuous flow sedimentation tank designed on maximum hourly flow with four hours of detention is found to be effective in 90 per cent removal of suspended solids. However, in most of the tanneries, the fill and draw sedimentation tanks are used and found to be more efficient. But the effluent may be discharged into the sewer chock age. 6. 3Locations of Industries The water in the low lying areas near Hazaribagh, with a direct link to the Buriganga River, is polluted in such a degree that it has become unsuitable for public uses. In summer when the rate of decomposition of the waste is higher, serious air pollution is caused in the whole of Hazaribagh area, including a part of not too far high-class residential area, by producing intolerable obnoxious odors. . 4 UNIDO (United Nations Industrial Development Origination) environment programme An Environment Impact Assessment (EIA) study has carried out by and a Dhaka-based consulting firm selected by UNIDO that has submitted a report. A five-member committee formed by the Ministry of Industries has identified a 7. 5 acre plot of land in a suitable location at Hazaribagh for the construction of the central effluent treatment plant (CETP). A Dutch consultancy firm has been engaged to prepare the engineering requirements to treat the effluent and a landfill for safe disposal of tannery sludge. . Findings and Analysis Wastes generated from the leather processing industries located in the southwestern part of Dhaka, the capital city of Bangladesh, pose serious threat to the environment. Ground water as well as the ecosystem of the area is on the verge of huge pollution making its way to be recognized sooner or later as one of the most polluted City in south Asia due to industrial activities. Untreated sewage water is released into the Buriganga. According to the Environment Department, along with the sewage from Dhaka, up to 40,000 tons of untreated tannery waste is released directly into the river every day. The unregulated operation of such large number of tanneries within a residential area has been identified by many sources as serious threat to the surrounding environment and public health. A study titled Leather Industry: Environmental Pollution and Mitigation Measures conducted by a research organization named Society for Environment and Human Development describes the physical look and smell of the area as frightening, intolerable and horrendous. According to the said study the Hazaribagh area accumulates large quantity of solid and liquid wastes in the low land on the west side that is ultimately pumped out on the other side of the Dhaka Protection Embankment, i. e. , to the river Buriganga. Such unregulated dumping has caused immense harm to the water quality of the river Buriganga and its aquatic resources that call for immediate remedial measures. Rice and wheat were grown in a pot experiment in soils from the tannery area. The wheat showed delayed maturity and stunting growth while rice showed late flowering and maturity with dark green colour. In another experiment it was observed that application of tannery effluents to soils of differing textures resulted in reduction of yield of rice, the research said adding that the adverse effect was more pronounced in light soils than in heavy soils. The effluent was also found to negatively affect performance, nodulation and growth of mung beans (dal). 7. 1 Socio economic condition of surroundings area The water in the low-lying areas near Hazaribagh, with a direct link to the Buriganga River, is polluted in such a degree that it has become unsuitable for public uses. In summer when the rate of decomposition of the waste is higher, serious air pollution is caused in the whole of Hazaribagh area, including a part of not too far high-class residential area, by producing intolerable obnoxious odors. The pollutants of tannery wastes are of inorganic, organic and toxic nature and require elaborate treatment before disposal to prevent physical, chemical and biological pollution of the receiving body of water. The tannery waste with high concentration of dissolved solids, suspended solids, chloride, color, ammonia and very high BOD and COD with no dissolved oxygen is being discharged every day in the receiving water. Extent of this problem shows how horrible situation the corporate bodies of our country can cause. The recent obligation set by the government to move these tanneries to other places in two years time shows how accommodative and least proactive the businesses are in Bangladesh. 7. 2Physical condition of surrounding areas The Hazaribagh tannery complex and other industries, primarily the glue and paint industries located in the same general area, have affected water and air quality in a large poorly drained area locked behind a 9 meters high flood control embankment constructed in 1989-1990 in south-west Dhaka City. Up until the time of embankment construction, the contaminants were washed to the Buriganga River by annual flooding. At present, the existing sewage outfalls, the sewage lift operations consisting of 16 pumps and local residential drains are not adequate to properly and efficiently remove all he waste products generated by the factories and population of the affected area. This is partly a maintenance problem but an environmental problem was created by the discharging of wastewater with excessively high solids content and a dangerous level of chromium among other heavy metals and toxic materials. 7. 3Biodiversity and Pollution There are more than 200 small, medium and large tanneries, the majority of whom produce leather on a regular basis and process more than 180 million sq ft or 74,000 tons of raw hide and skin annually. The peak production level is 400 tons a day which takes place during the Eid-Ul-Azha period. The industry subsequently creates about 106 tons of solid waste, and 13,500 cubic meters of tannery effluent daily, which is discharged into a major river causing irreparable damage to the environment. During peak production levels, the discharge effluent increases to 21,600 cubic meters and the emission of solid waste is about 170 tons per day. The pollution emanating from the tanneries is directly affecting surface water, ground water, the soil and air of the Hazaribagh area. The wastewater discharge from the tanneries is polluting the Buriganga river water and making the water completely unsuitable for any use. Furthermore, the adjoining residential areas are also badly affected by the emission of a bad odour from Hazaribagh. During the dry season, the water quality of the Buriganga and the Turag river deteriorates tremendously due to the low dilution factor. The extent of environmental pollution by the leather industry has been publicised in the countrys media as well as in many foreign media. Many foreign organisations have shown an interest in extending financial and technical assistance by carrying out surveys. Chemical analysis suggests that tannery wastes are characterized by strong color, high BOD, high pH and high dissolved salts. Disposal of these wastes into water course with or without prior sedimentation, creates a great problem in the environment, especially in the river Buriganga. Wastes are not usually treated to a certain degree before it goes to the river. 8. Tannery relocation and Settlement of Hazaribagh Tannery and Redevelopment of Hazaribagh Tannery Area Relocation of the tannery zone from the citys Hazaribagh area to the leather estate at Savar remains caught up in the complex procedures of setting up the central effluent treatment plant (CETP) while the pollution continues to play havoc on environment. Another major obstacle to the relocation project is most of the land and property at Hazaribagh is mortgaged against bank loans. Until the banks release the mortgaged property it would be impossible to shift from there. But still the project sees no headway as various issues remain unresolved. The issue of relocation of the tannery units from the residential areas of Hazaribagh has also been discussed several times at the decision making level of the Government with no concrete result as yet. Losing its beauty and glory, Buriganga is now almost a dead river. There is no high wave anymore. For miles, it contains poisonous and stinky water obstructing the livelihood of the people living and working on its banks. Using its polluted water, the slum dwellers and low-income group people are getting affected by various waterborne diseases. The tannery industry in Bangladesh is expanding, despite the social problem created due to environmental pollution. The quality of liquid waste discharged from these tanneries varies from 10 to 15 gallons per square feet of hides and skins processed. This comprising waste water, organic particular and toxic chemicals is discharged in open drains and ultimately finds its way onto land surfaces and in natural waters in the vicinity. As a result, water, air, soil, shelter and food are getting continuously polluted. There are many hazards associated with the chemicals used in the tanning processes. But the hazards can come out in two ways. One is directly by external exposure or inhalation of the chemicals used and retained, or through the waters of canals and rivers after mixing with the released effluents. Substantial work has been done to study this. But the other way, which is probably not yet studied, is the entering of harmful chemicals into the food chain through the use of solid wastes as feed staff. This is a recent phenomenon happening at large extent for the last several years. The pollutants of tannery wastes are of organic, organic and toxic nature and require elaborate treatment before disposal to prevent physical, chemical and biological pollution of the receiving body of water. The tannery waste with high concentration of dissolved solids, suspended solids, chloride, colour, ammonia etc. is being discharged every day in the receiving water. pic] Hazaribagh Leather Industry and Slums in Dhaka A clean technology can overcome environmental pollution caused by the tanneries. Physical, chemical and biological cleaning methods for waste water are used in this sector. Physical treatments include mainly screening and primary sedimentation, the only treatment which is provided in most of the tanneries in Bangladesh. Screens a re required to remove flashing, hairs and other floating substances. A continuous flow sedimentation tank designed on maximum hourly flow with four hours of detention is found to be effective in 90 per cent removal of suspended solids. However, in most of the tanneries, the fill and draw sedimentation tanks are used and found to be more efficient. No appreciable reduction of dislodged solid, biochemical oxygen demand, chemical oxygen demand, colour and chloride can be achieved in the physical treatment process. But the effluent may be discharged into the sewer chockage. The key targets which are identified for reducing environmental impact of leather processing are replacement of chromium, more efficient use of chemicals, sulphide-free unhairing, possibly with hair recovery, utilisation of wastes, reuse of water, odour control, solvent free finishing and N-free delimiting. Todays tanners, experts say, are not only hard-pressed by the high costs of compliance with increasingly restrictive environmental legislation, but are also faced with a confusion of competing claims for alternative clean technologies. A practical database is required that would enable the tanner simply and rapidly to shortlist the most appropriate technologies for his specific needs, with the aim of minimising the costs. It would be essential for the tanner to be able to identify existing users of the technology and independent leather experts, as well as the manufacturers or inventors, whom the tanner could then separately consult. The database should give an indication of the level of development of each technology and its extent of use, since systems inevitably range from those just at research and development (RD) stage to well-established technologies in widespread use. This study also recommends building of appropriate waste treatment plants for neutralizing harmful chemicals before disposal of the waste into the environment and called upon the government to fix a legal limit value for discharge of tannery effluent to surface water. Hazaribagh tannery industries are situated in the midst of a densely populated residential area surrounded by slums, and the area is one of the worst polluted areas in Bangladesh. Its total land area is 25 hectares and this zone is categorized as Red zone according to the Department of Environment, where the morbidity rate is highest in the world. The effluents contain dissolved arsenic, sodium sulfate, lime, acids, salts, dyes, oils, suspended solids, organic matters and heavy metals like chromium, lead, etc and a study showed that very high accumulation of chromium (15,000 mg/kg of sediment) at the topsoil upto a depth of 3m in Hazaribagh area and very high concentration of chromium of about 4000 mg/L has been detected in tannery wastewater. To protect the urban environment of Dhaka City and by recent directives from High Court, Bangladesh Government has decided to shift the tannery industries from Hazaribagh area to Savar. The works for shifting the industries have already started. The dismantling area will be a real Brownfield, which would need proper investigation of the extent of pollution and to formulate guidelines for the remediation of the contaminated lands with respect to country’s socio-economic context for sustainable urban development in this area. In future, the area will be used for residential, commercial and recreational purposes. The presence of potentially contaminated sites in urban areas may cause potential threat to human beings, causing both surface and groundwater ollution by toxic, inorganic and organic substances. The aim of this research project is to reclaim urban polluted sites in Dhaka City by means of demonstration of the technical and economic feasibility of innovative soil remediation technologies. The action will be focused on the demonstration, by means of pilot experiences, of the technological and economic feasibility of innovative soil remediation technologie s for the reclamation of polluted soils in Hazaribagh Tannery area and Tejgaon Industrial area in Dhaka city. The remediation of soils in urban polluted sites will promote land-use management, the integration of new socio-economic activities in these urban areas, reduce the human exposure to toxic pollutants, promote a sustainable urban planning of these zones and contributing at the same time to quality of life through a more sustainable development of the capital of Bangladesh. 9. Recommendations and Conclusion Dhaka has been growing haphazardly due to lack of appropriate planning. The study area is very important and sensitive part of the Dhaka city which is associated with very hazardous with environment as well as community. The study of this project recommends the following: †¢ Redevelopment of the land of Tanneries with appropriate planning principles and development with adjoining areas. With the help of the appropriate authority and some developers the total land area may be redeveloped so that it can be habitable. †¢ Max uses of the site can be as green space for eco friendly environment. In Dhaka most are the places are not echo friendly and are quite densely populated so the proposed area may be made more eco friendly. †¢ Improvement of accessibility of these areas by providing a sustainable living environment. At present the accessibility in the Hazaribagh area is quite difficult this need to be improved a lot for better living. †¢ Revitalize the living standard improvement of social awareness of the local people of that area. The social awareness of the local people is also very important for better living it is most important to develop the social awareness of the people. Conserving some old buildings for important functional purpose. This can be done by transform it an attractive urban community space of urban civic life which could act as a hub to link the old the new parts of Dhaka. The countrys 220 tanneries, mostly located in Dhaka, are releasing a large quantity of toxic waste at the time of processing of leather, causing a severe environment al pollution. The pollution is seriously affecting the livelihood of some 0. 1 million people in and around the Hazaribagh area of the capital city. Some 194 of the tanneries are now housed in the citys Hazaribagh area, which is on the brink of an environmental disaster. There is no denying that most of the urban-based industries in Bangladesh pollute environment. Of them, tanneries do the extreme damage. Most of the tanneries are located in urban areas and their relocation outside the metropolitan city has not been done. It is essentially a by-product industry utilising hides and skin from animals raised primarily for their meat. In Bangladesh, the tannery solid wastes are converted to protein-concentrate to be used as poultry feed, fish feed, and in production of organic fertilizers. Over the last several years it is a common phenomenon in the largest tanning area of the country, the Hazaribagh tannery area at the south-east part of Dhaka city. One of the major concerns of these activities is the heavy metals, especially chromium, used in the tanning processes. Tanneries in the citys Hazaribagh area discharge some 21,600 square meters of liquid wastes everyday. These harmful wastes, including chromium, lead, sulphur, ammonium, salt and other materials, are severely polluting the capital city and the river Buriganga. No body knows how much harm and potential carcinogen diseases will occur to the slum inhabitants. There is no warning from the Government or aid giving agencies or their representatives. This is the vicious circle that the poorest groups are the worst victims of the foreign currency earning schemes. As per the directives by the High Court to the government on relocation of the tanneries from Hazaribagh area to Savar in eighteen months time. We were nothing short of happy when the Prime Minister had announced quite a while ago her governments decision to relocate the tannery plants from a densely populated area to a more suitable exclusive zone. But sadly it has so far remained a declaration of intent only and a mere announcement. The agencies concerned have made little headway in relocating the tannery industry. As the tannery industries in Bangladesh are well established, they cannot be shifted without enormous losses. However, efforts are in progress to shift the Hazaribagh tanneries to a suitable place in Savar, yet, at every stage of leather processing, clean technology must be applied. When new industries are set up, clean technology will have to be followed for protecting the environment. The present situation suggested that the relocation of Hazaribagh tanneries may take several more years to be completed since the authorities are facing various complications regarding land acquisition, setting up an Effluent Treatment Plant (ETP), and due to reluctant tannery owners. With the prolonged delay in implementing the Tk 1. 5 billion Dhaka Tannery Estate Project (DTEP), the Buriganga River and millions of residents in the western part of the capital are set to face renewed onslaught of toxic emissions in the coming years. But due to sluggishness, non-awareness and ignorance by the countrys policy makers about tannery pollution, especially the ministry of environment and forest, environmental pollut ion by the tanning industry has continued since 1972. The environmental condition in the Hazaribagh tannery area is deteriorating but the government did not give the area the urgent environmental protection it needs. Considering the state of the environment presently prevailing, and the unbearable pressure and rapid urbanization, environmental education in Bangladesh is a crying need of the hour. Social and ecological changes today take place rapidly and affect more and more people. Environmental education can help a person in understanding these changes and provide necessary skills for adjusting them. In the above light, it is evident that the promotion and enhancement of environmental education throughout Dhaka City can help people become aware of the preservation of environment. 10. References 1. M. Azizul Islam Kazi and M. Shahidul Islam, 2006, Heavy Metal Concentration in Tannery Solid Wastes Used as Poultry Feed and The Ecotoxicological Consequences; Department of Soil, Water and Environment, University of Dhaka and Analytical Research Division, BCSIR Laboratories, Dhaka. 2. Mamun, Muntasir, 2003, Dhaka Samagra, Anannya, Dhaka. 3. Spreiregen, Paul, D. , The architecture of towns and cities, McGraw-Hill Book Company, London. 4. Mamun, Muntasir, 2004, Dhaka, 4th edition, Anannya, Dhaka. 5. DMDP, 1995, Structure Plan, Master plan and detailed area plan for Dhaka city, (volume-1), Dhaka. . DMDP, 1995, Structure Plan, Master plan and detailed area plan for Dhaka city, (volume-2), Dhaka. 7. Haque, Dr. , Sirajul and Sultana, Dr. , Sakila, 2002, Atlas of Urban Geography, Dhaka. 8. Chowdhury, Islam, Qamrul 1999, State of Environment Report 1998, Forum of Environmental Journalists of Bangladesh (FEJB). 9. Sarker, N. , C. and Khan, A. , U. , 2005, Health care facili ties of tannery workers in Hazaribagh Area, Dhaka, Bangladesh. 10. Ahmed, Rukanudin, 2005, Existing Environmental Status of Hazaribagh, Dhaka, Training Institute for Chemical Industries, Narsingdi. 11. http://www. cas. net, Dec. 19, 2008. 12. http://www. atimes. com, Nov. 02, 2008. 13. http://www. elaw. org, Dec. 18, 2008. 14. http://www. independent-bangladesh. com, Dec. 18, 2008. 15. http://www. who. int, Nov. 24, 2008. 16. http://www. worldbank. org, Jan. 07, 2009. 17. http://www. flonnet. com, Nov. 16, 2008. 18. The Daily Star, Published on: Nov. 30, 2008. | | | | | 22 momenunnessa student id: 1008012018 course title: urban design practices